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It's cheque-mate!
Page 63
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THE amusing BBC-TV series Misleading Cases started off in fine style with an income tax debt for £68 being discharged by a cheque written on the side of a cow. I seem to recall that Richard Yorke, advocate in many traffic areas and at the Transport Tribunal, was once concerned in a case involving a cheque written on an egg.
In case any profligate road haulier should think of discharging a tax debt by towing an old banger to the tax collector's office the TV story pointed the appropriate moral. The resourceful tax collector debited the cost of cow maintenance and several ancillary items so that the ultimate liability was more than the original tax debt. You cannot win!
The cow was defined as a "milk float" or "a moving receptacle in which milk is carried". (LAs please note.)